Missing zero-emissions range figures causing P11D headaches, says AFP
Difficulty in obtaining and verifying the correct zero-emissions range (ZER) figure for newer plug-in-hybrid electric vehicles is leading to P11D headaches for fleets, reports the Association of Fleet Professionals (AFP).
For PHEVs registered on or after 6 April 2020 emitting 50g/km or less of CO2, the ZER needs to be entered on the P11D as it determines the car’s Benefit-in-Kind figure.
But the ZER figures do not appear to be available anywhere other than on the Certificate of Conformity (CoC) fixed to the car when first delivered; they’re not on the V5 nor the DVLA website and there seems to be no apparent, independent means of checking the information.
James Pestell, AFP director, said that the situation was complicated by the ZER figure being specific to each particular vehicle depending on options fitted.
“If the car has upgraded alloys, for example, it will have a lower ZER and could fall into a higher Benefit-in-Kind tax bracket than the standard model, so it’s next to impossible for the fleet operator to work out the figure for themselves even if they obtain the details for a generic model.
“It does appear to be something of an oversight that this data is not easily available because it drives each car’s whole Benefit-in-Kind and National Insurance Contribution liability.”
Pestell said that some data providers were gearing up to provide ZERs on a third-party basis but the ideal solution would be for figure to be included on the vehicle’s V5.
“There is a possibility that some leasing companies can access the information through their data providers, so that is one avenue that fleet managers could investigate, but we’re also having ongoing conversations with HMRC about the V5 and this approach would ultimately make the most sense, we believe.”